On July 1, 2017, the beginning of its fiscal year, Ridgedale County recorded gross property tax levies of $4,000,000. The county estimated that 5 percent of the taxes levied would be uncollectible. As of April 30, 2018, the due date for all property taxes, the county had collected $3,710,000 in taxes. The county imposed penalties and interest in the amount of $14,300, but only expects to collect $12,700 of that amount. At the end of the fiscal year (June 30, 2018) the county had collected $52,000 in delinquent taxes and $4,600 in interest and penalties on the delinquent taxes. Required a-1. Prepare journal entries to record the tax levy on July 1, 2017 in the General Fund. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)